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AAR Andhra Pradesh

Issue already pending with proper officer – AAR rejects application

February 26, 2021 405 Views 0 comment Print

In re Crux Biotech India Pvt Ltd. (GST AAR Andhra Pradesh) Q. What is the accurate HSN Code under GST tax slabs for Distillery Dry Grains Soluble (DDGS) and Distillery Wet Grains Soluble (DWGS) (Cattle feed)?  The Contention of the applicant is that, earlier Central Excise Duty was paid at NIL rate under CETA 2309 […]

GST on works contract services to GVSCCL provided by Shapoorji

February 25, 2021 2253 Views 0 comment Print

In re Shapoorji Pallonji & Company Private Limited (GST AAR  Andhra Pradesh) The applicant is providing the following supplies to the GVSCCL: a) Construction of the project b) Development of the project including plantation, landscaping, Street lighting etc., c) Maintenance of the project. The clause (119) of the section (2) of the CGST Act defines […]

AAR rejects application as same issue was already been pending with proper officer

February 22, 2021 582 Views 0 comment Print

In re Vasudeva Dall Products Private Limited (GST AAR Andhra Pradesh) We have examined the issues raised in the application and the submissions of the applicant as well. In the context of the remarks submitted by the jurisdictional officer, we examine the admissibility of the application without going into the merits of the case. In […]

GST on Submarine Fired Decoy System (SFDS)

February 10, 2021 813 Views 0 comment Print

In re Bharat Dynamics Limited (GST AAR Andhra Pradesh) Whether the Submarine Fired Decoy System (SFDS) supplied by the applicant is classifiable as ‘parts of submarine’ under Chapter Heading 8906 and, therefore, attract a GST rate of five (5%) by virtue of entry no. 252 of Schedule I in Notification No. 1/2017-Integrated Tax (Rate) dated […]

NO ITC on construction material to provide constructions services for furtherance of business

January 19, 2021 2808 Views 0 comment Print

In re Karthikeya Projects (GST AAR Andhra Pradesh) We find that the basic issue before us is to determine the eligibility of Input tax credit on the purchases made by the applicant on their own account for furtherance of business under the provisions of the Section 17 sub-section (5) (d) of the CGST/APGST Act, 2017. […]

GST payable on Charges for arranging trucks to goods transport agency

January 18, 2021 6525 Views 0 comment Print

In re Deeraj Goyal (GST AAR Andhra Pradesh) Whether the applicant will be classified under transportation of goods by road, which is exempt or commission agents or goods transport agencies and under what HSN code his services are classified and what will be the turnover? The applicant is engaged in the business of transportation of […]

AAR rejects application as same issue was pending before revenue

January 18, 2021 978 Views 0 comment Print

In re Continental Engineering (GST AAR Andhra Pradesh) Whether GST is applicable on the proposed receipt of money in case of arbitration claims awarded for works contract completed in the Pre-GST regime and If the answer to the above Question is yes then under what HSN Code and GST rate the liability is to be […]

GST on construction/widening of Roads for NHAI as Sub-Contractor

January 18, 2021 3792 Views 0 comment Print

In re Building Roads Infrastructure & Construction Private Limited (GST AAR Andhra Pradesh) Question: What is the classification of the ‘works contract’ services pertaining to construction, erection, commissioning and completion of ‘Bridges and Roads’ provided by the applicant as a subcontractor to the Contractors who have been awarded the construction contract pertaining to construction/widening of roads […]

GST on ‘Iron Tubular Trevis’ | Classification of product & HSN code

January 18, 2021 1059 Views 0 comment Print

In re S.K.M.L. Industries (GST AAR Andhra Pradesh) What is rate of tax applicable for iron tubular trevis and Classification of the product and HSN code of this item? The taxability of the goods and services supplied or to be supplied, as governed under the provisions of respective GST Acts are examined to decide the […]

Business cannot be treated transferred as going concern if liabilities not transferred

January 12, 2021 6027 Views 0 comment Print

In re SCV Sky Vision (GST AAR Andhra Pradesh) Whether Sl.No.2 of the Notification No. 12/2017–Central Tax (Rate) dated June 28th, 2017 (‘Service Exemption Notification’) granting exemption to ‘Services by way of transfer of a going concern as a whole or an independent part thereof’ is applicable on the business transfer undertaken in the present […]

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